India: Tax Authorities

In Income Tax Department v. Vikas Chaudhary & Ors., 2026:DHC:6605-DB, a Division Bench of the Delhi High Court set aside the judgment of the learned Single Judge which had quashed a Look Out Circular (“LOC”) issued against Vikas Chaudhary at the instance of the Income Tax Department.

The Chennai Bench of CESTAT examined whether diagnostic kits using Enzyme-Linked Fluorescent Assay (ELFA) technology qualify for the same customs duty and IGST exemptions granted to Enzyme-Linked Immunosorbent Assay (ELISA) kits under Indian tax notifications.

The Supreme Court has ruled on whether the assembly of imported photocopier modules in warehouses constitutes 'manufacture' under the Central Excise Act, examining the distinction between customs duty classification and excise duty liability. This case addresses the critical question of when simple assembly operations cross the threshold into manufacturing activity for tax purposes.

Cross-border service delivery is central to the operating model of most GCCs. The global capability center may be operating to strengthen finance, technology, analytics, procurement, or back-office functions for overseas group entities.

Most businesses have become comfortable with UAE corporate tax filing by now.  The deadlines are on the calendar, the forms are familiar, and finance teams are well into the rhythm. What fewer businesses have stopped to check is whether the accounting software they're running can actually keep up with what's coming next.  This includes everything from transfer pricing schedules to the phased rollout of e-invoicing.  This guide explains what that readiness actually looks like for finance directors, SME owners, and compliance officers working through UAE corporate tax compliance right now.

The Bangalore Bench of the ITAT has delivered an important ruling clarifying the tax treatment of consideration received on repurchase of vested but unexercised employee stock options (ESOPs). The Tribunal held that such consideration is taxable as capital gains and not as salary since the options were never exercised and no shares were allotted.

The Madras High Court has delivered a significant ruling on the constitutional limits of the GST Council's authority, specifically addressing whether this body possesses the power to ratify notifications issued by the Central Government under the CGST Act. The judgment examines the scope of powers available to constitutional and statutory bodies, establishing critical precedents for tax administration in India.

The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.

The Petitioner was operating a coaching institute, Alpha-1 Tuition Classes and Hostel, without obtaining GST registration despite crossing the threshold for registration. During a search conducted by GST authorities under Section 67(2) of the Gujarat Goods and Services Tax Act [GGST Act] from 6 October 2023 to 10 October 2023, various documents were seized and statements were recorded.